Ledger index balance-sheet



(No Model.)

0,11. HAVILL. LEDGER INDEX BALANCE SHEET. No. 550,321. Patented Nov. 2 1895.

121 Mods D.

AN DREW BJIRNMM. FHOTOUTNQWASHINGTOK DYC.

pages.

UNITED STATES PATENT OFFICE.

OLIVER I-I. HAVILL, OF ST. CLOUD, MINNESOTA.

LEDG ER INDEX BALANCE-SHEET.

SPECIFICATION forming part of Letters Patent No. 550,321, dated November 26, 1895.

Application filed March 18, 1895- To all whom it may concern:

Be it known that I, OLIVER H. HAVILL, of St. Cloud, Stearns county, Minnesota, have invented certain Improvements in Ledger Index Balance-Sheets, of which the following is a specification.

To this end my invention consists in providing in connection with such a ledger balance-sheets arranged alternately with sets of the ledger-leaves, said sheets being horizontally lined and numbered to correspond with the pages of the preceding set of ledgerleaves and vertically ruled into debit and credit and name columns. These balancesheets are provided with a silicious coating, so as to form a convenient erasable surface, whereby the entries placed thereon in pencil can be erased or changed from day to day to correspond to the varying balances, and preferably project beyond the edge of the ledgerpage, so as to disclose the lines and columns above described.

My invention further consists in the features hereinafter more particularly described and claimed.

In the accompanying drawings, forming part of this specification, Figure 1 shows a bank-deposit ledger interleaved withmy improved index balancesheets. Fig. 2 is an end view of the sameclosed, showing interleaved index-sheets; and Fig. 3 is an edge view of one of the index-sheets, showing the silicate coating upon the same.

In the drawings, A represents the ledger, the covers 2 and 3 of which project beyond the edges of the leaves 4. Interleaved with these are the stiff boards or sheets 5, which project beyond the edges of the ledger-leaves and approximately to the edges of the covers, as shown. The top surface of the leaves 5 when turned to the right, as shown, has a silicious coating 6, and this coating is lined, as shown, horizontally to correspond with the preceding pages of the ledger. In Fig. 1 this indexsheet corresponds to twenty-five preceding On the right hand or outer side of Serial No. 542,088. No model.)

the page-column is arranged a column for the names of the depositors, correspondingto the preceding twenty-five accounts. To the left of the page-column are arranged two columns for debit and credit balances. On the open pages of the ledger are shown two depositors accounts in which the daily transactions are recorded and the balance of the last days transactions carried out upon the index-sheet, in one case into the credit and the other into the debit column to show, respectively, a credit balance and an overdrawn account. At the bottom of the debit and credit columns of the index-sheets are spaces for footings of the columns. At the end of each days business or whenever a trial-balance is required, the book-keeper will examine the accounts to see if transactions have occurred since the last balance was carried onto the index-sheets, and if there have he erases the former balance and inserts the new. Thus from an inspection of the index-sheets the balance of the accounts of the entire ledger can be determined in a few moments.

While I have shown and described these index-sheets interleaved and bound up with the leaves of the ledger itself, it is obvious that they can be bound separately and record thereon be kept in the same manner as if physically connected to the ledger.

I claim The combination with the ledger, of balance sheets arranged alternately with sets of the ledger leaves and projecting beyond the edges thereof and having a silicious or similar coating to receive erasable memoranda, said sheets beinghorizontally lined and numbered to correspond with the pages of the preceding set of ledger leaves and vertically lined with name and debit and credit columns. In testimony whereof I affix my signature in presence of two witnesses.

OLIVER H. IIAVILL. Witnesses:

W. B. BROWER, Jr., JAY SWAN. 

